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POTTER v. TAXATION DIV. DIRECTOR

5 N.J. Tax 399 (1983)

ROBERT S. POTTER, TRUSTEE, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

May 31, 1983.

Attorney(s) appearing for the Case

Gerald C. Neary (Pitney, Hardin, Kipp & Szuch, attorneys), for plaintiff and Cecily Rock, admitted pro hac vice, for plaintiff (Patterson, Belknap, Webb & Tyler, attorneys).

Joseph L. Yannotti, Deputy Attorney General for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

Taxpayer trustee contests a deficiency tax assessment for the fiscal year ended February 29, 1980, imposed by the Director of the Division of Taxation under the New Jersey Gross Income Tax Act, N.J.S.A. 54A:1-1 et seq. The assessment was imposed on the undistributed income of an irrevocable inter vivos trust created by a New Jersey domiciliary. The trustee, beneficiaries and assets are all located outside New Jersey.

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